Bill Text: HI SB1003 | 2018 | Regular Session | Introduced

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Bill Title: Relating To Electronic Filing.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-11-30 - Carried over to 2018 Regular Session. [SB1003 Detail]

Download: Hawaii-2018-SB1003-Introduced.html

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THE SENATE	S.B. NO.	1003
TWENTY-NINTH LEGISLATURE, 2017
STATE OF HAWAII

A BILL FOR AN ACT

 

 

RELATING TO ELECTRONIC FILING.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 

     SECTION 1.  Section 231-8.5, Hawaii Revised Statutes, is amended to read as follows:

     "[§231-8.5]  Electronic filing of tax returns.  (a)  The department may [allow] require filing by electronic, telephonic, or optical means of any tax return, application, report, or other document required under the provisions of title 14 administered by the department[.] and may allow exceptions for reasonable cause as provided by rules adopted pursuant to chapter 91.  The date of filing shall be the date the tax return, application, report, or other document is transmitted to the department in a form and manner prescribed by departmental rules adopted pursuant to chapter 91.  The department may determine alternative methods for the signing, subscribing, or verifying of a tax return, application, report, or other document that shall have the same validity and consequences as the actual signing by the taxpayer.  A filing under this section shall be treated in the same manner as a filing subject to the penalties under section 231-39.

     (b)  If a person who is required by the Department under subsection (a) to file any tax return, application, report, or other document required under the provisions of title 14 administered by the department by electronic, telephonic, or optical means fails to file by electronic, telephonic, or optical means, the person shall be liable for a penalty of two per cent of the amount of the tax required to be shown on the return."

     SECTION 2.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect upon its approval.

 

INTRODUCED BY:	_____________________________
	BY REQUEST

 

 

Report Title:

Electronic Filing of Tax Returns

 

Description:

Authorizes the Department of Taxation to require electronic filing of tax returns, subject to exceptions for reasonable cause as provided by administrative rules.

 

 

 

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